Prescribed authority for charitable exemptions clarified: approvals to be by Chief Commissioner or Director General, limited-term approvals. The rule substitutes the authority for approval of educational and medical institutions to the Chief Commissioner or Director General, with the Central Board retaining authority for pre operative applications; applications must be made in Form No. 56D and approvals are limited to a maximum of three assessment years, with an explanatory jurisdictional definition tying the designated authority to the Assessing Officer's supervisory chain and corresponding amendments to Form No. 56D notes.
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Provisions expressly mentioned in the judgment/order text.
Prescribed authority for charitable exemptions clarified: approvals to be by Chief Commissioner or Director General, limited-term approvals.
The rule substitutes the authority for approval of educational and medical institutions to the Chief Commissioner or Director General, with the Central Board retaining authority for pre operative applications; applications must be made in Form No. 56D and approvals are limited to a maximum of three assessment years, with an explanatory jurisdictional definition tying the designated authority to the Assessing Officer's supervisory chain and corresponding amendments to Form No. 56D notes.
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